Code of Civil Procedure Article 402

A final and binding judgment rendered by a foreign court shall be recognized, except in case of any of the following circumstances:1. Where the foreign court lacks jurisdiction pursuant to the R.O.C. laws;2. Where a default judgment is rendered against the losing defendant, except in the case where the notice or summons of the initiation of action had been legally served in a reasonable time in the foreign country or had been served through judicial assistance provided under the R.O.C. laws;3. Where the performance ordered by such judgment or its litigation procedure is contrary to R.O.C. public policy or morals;4. Where there exists no mutual recognition between the foreign country and the R.O.C.The provision of the preceding paragraph shall apply mutatis mutandis to a final and binding ruling rendered by a foreign court.